Ấn phẩm:
The impact of ownership structure on financial information transparency in Vietnamese listed companies
Tóm tắt
This study aims to assess the impact of factors related to the ownership structure of enterprises (state ownership, foreign ownership, and institutional ownership) on financial information transparency through (FIT) the income amplification, income smoothing, and loss concealment models. The research results are applied through panel data models and secondary data with Stata 18 software based on data from 2.827 observations of 257 listed companies in the period 2012-2022 on the Vietnamese stock market. The research results show that state ownership has an impact on financial information transparency through income amplification and income smoothing models. In addition, institutional ownership is correlated with financial information transparency through the loss concealment model.
Mô tả
Tác giả
Ngo Nhat Phuong Diem PhD
Tác giả khác
Người hướng dẫn
item.page.field1
Nhà xuất bản
Học viện Tài chính
Năm xuất bản
2025
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Ownership structure , Foreign ownership , State ownership , Institutional ownership , Financial information transparency
Địa chỉ truy cập
Vui lòng sử dụng ứng dụng DRM AOF để đọc tài liệu số
